California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 2 > Article 1 – Generally
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Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 3 > Chapter 2 > Article 1 - Generally
- Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- county: includes "city and county". See California Penal Code 7
- County: includes city and county. See California Revenue and Taxation Code 15
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- person: includes a corporation as well as a natural person. See California Penal Code 7
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
- Verdict: The decision of a petit jury or a judge.